The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report
Abstract
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 6.
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“For that purpose, any decisions by a tax authority that have an impact on taxpayers must be issued in a sufficiently clear, precise and predictable manner.132”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [132]
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Action Plan on Base Erosion and Profit Shifting
OECD (2013) · OECD eBooks · doi:10.1787/9789264202719-en · Cited by 440
Self-citationOECD (1998) · OECD eBooks · doi:10.1787/9789264162945-en · Cited by 293
Self-citationNeutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report
OECD (2015) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264241138-en · Cited by 61
Self-citationModel Tax Convention on Income and on Capital 2010 (Full Version)
OECD (2012) · Model tax convention on income and on capital. Full version · doi:10.1787/9789264175181-en · Cited by 13
Self-citationPreventing the Granting of Treaty Benefits in Inappropriate Circumstances
OECD (2014) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9789264219120-en · Cited by 11
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OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/b7c1e0e7-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/ba29dd45-en
Self-citationSaint Vincent and the Grenadines
OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/f70add32-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/90f70ece-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/dc9ccd5c-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/ea1c2516-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/0ba12772-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/2e2ae2f1-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/86ee97a7-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/2809ac84-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/1568e1a4-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/50af73de-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/7fe7bb76-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/7e9a0972-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/9a1c3638-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/2c901758-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/ec462233-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/d83fff56-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/624d5913-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/f0b3566b-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/08500b6b-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/d2da69a2-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/81d0a937-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/7a9178e1-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/f43e0b8a-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/2754be9f-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/7ce0e5d0-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/e1836e0a-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/abfe1af5-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/7374ddd3-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/31d31c5d-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/f5e0b8c3-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/a26caa9d-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/f3807085-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/994742d6-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/74fc5dd4-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/942f3e09-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/e235f2c5-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/61231bd3-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/4ce8814a-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/54e1082d-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/ff2d1ae8-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/a08a72a3-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/82c0747e-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/c2ae9224-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/cb31b60e-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/70ee38b6-en
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Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/71853560-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/25c8a1c3-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/5e3df0f4-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/6c8f8ec1-en
Self-citationDifficulties in implementing the minimum standard
OECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/1c2b7bab-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/e6a3dfb9-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/70659733-en
Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/7ae4eb32-en
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Self-citationOECD (2022) · OECD/G20 base erosion and profit shifting project · doi:10.1787/0c3ed5e5-en
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Akın, M. Y., Kahraman, A., & Göktuna, E. (2019) · EATLP international tax series. · doi:10.59403/201ya7t026
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Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard
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Schoueri, L. E. (2020) · IBFD eBooks · doi:10.59403/1x22r9c
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Metadata
- Authors
- OECD
- Corresponding author
- OECD
- Venue
- OECD/G20 Base Erosion and Profit Shifting Project
- Publisher
- OECD
- Published
- 2015-10-05
- ISSN
- 2313-2604 (ISSN-L)
- 2313-2612
- OpenAlex
- W4254637963
- Cited by
- 207
- References
- 5
- Citations by year
- 2026: 9 · 2025: 5 · 2024: 4 · 2023: 7 · 2022: 119 · 2021: 8 · 2020: 17 · 2019: 11 · 2018: 14 · 2017: 4 · 2016: 9
- FWCI
- 29.77
- Type
- book
- Language
- en
- Open access
- closed
- Locations
- OECD/G20 base erosion and profit shifting project (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Keywords
- base erosion and profit shifting, BEPS Action 6, treaty benefits, tax treaties, tax avoidance, OECD/G20 BEPS Action Plan
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